1.audit 审计 ZT@=d$Z&t
2.attestation 鉴证 MOK}:^bSu
3.credibility 可信赖程度 HA8A}d~
4.audit of financial statements 财务报表审计 "D8WdV(
5.agreed-upon procedures 执行商定程序 \HbZ~I-
6.high levels of assurance 高水平保证 EYn?YiVFU
7.compilation 编制 jan}}7Dly
8.reliability 可靠性 ]7 Du/)$
9.relevance 相关性 FJDC^@ Ne
10.professional skepticism 职业谨慎 4VZI]3K,
11.objectivity 客观性 l99Lxgx=
12. professional competence 专业胜任能力 b6
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13.Senior/CPA-in-charge 项目经理 '=vZAV`
14.audit engagement letter 业务约定书 W M` 3QJb
15.recurring audit 连续审计 zwZv
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16.the client 委托人 =TDKU
17.change CPA 更换注册会计师 9c[X[Qc
18.the existing CPA 现任注册会计师 A[uE#T^
19.the successor CPA 后任注册会计师 ':fp|m)M
20.the preceding CPA前任注册会计师 ed`"xm
21.issue the audit report 出具审计报告 3!b
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22.expert 专家 3s/1\m%
23.the board of directors 董事会 :-}K:ucaj
24.knowledge of the entity‘ s business 了解被审计单位情况 {o5|(^l
25.assess material misstatement risks评估重大错报风险 *0xL(
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 !h4T3sO
27.a general knowledge of —— 初步了解―――的情况 j{OA%G(I
28.a more knowledge of—— 进一步了解的情况 5aizWz
29.the prior year‘s working papers 以前年度工作底稿 ?VNtT/
30.minutes of meeting 会议纪要 U@NCN2I
31.business risks 经营风险 w[
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32.appropriateness 适当性 r@3-vLI!u
33.accounting estimate 会计估计 >Xk42zvqn
34.management representations 管理层声明 sko7,&
35.going concern assumption 持续经营假设 Q__CW5&'u
36.audit plan 审计计划 ekvs3a^
37.significant audit areas 重点审计领域 GMJ
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38.error 错误 #vBrRHuA#"
39.fraud舞弊 w2.]
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40.modified or additional procedures 修改或追加审计程序 R>O_2`c
41.misappropriation of assets 侵占资产 &Gjpc>d
42.transactions without substance 虚假交易 (p{%]M
43.unusual pressures 异常压力 YK6LJv}
44.the suspected noncompliance 涉嫌存在违法行为 7S}0Kuk)
45.materialiy 重要性 7.<jdp
46.exceed the materiality level 超过重要性水平 EL`|>/[J
47.approach the materiality level 接近重要性水平 BDI@h%tJb:
48.an acceptably low level 可接受水平 KM wV;r
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 DLrV{8%W
50.misstatements or omissions 错报或漏报 >8_y-74
51.aggregate 总计 A,.X
52.subsequent events 期后事项 Zu,:}+niU
53.adjust the financial statements 调整财务报表 bI &<L O
54.perform additional audit procedures 实施追加的审计程序 bFX{|&tHU
55.audit risk 审计风险 vHf)gi}O|
56.detection risk 检查风险 Uw("+[ 5O0
57.inappropriate audit opinion 不适当的审计意见 S/XU4i:aV
58.material misstatement 重大的错报 &`I(QY
59.tolerable misstatement 可容忍错报 =\< 7+nv
60.the acceptable level of detection risk 可接受的检查风险